1999 (6) TMI 96

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..... . Roy, JDR, for the Respondent. [Order per : P.C. Jain, Vice President]. The short question involved in this appeal before us is whether the `spectrotest described by the appellants in the B/E as spectrometer is entitled to the benefit of Notification No. 46/88-C.E. 2. After having accepted the aforesaid description, the lower authorities have held that spectrometer cannot be termed .....

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..... efinition of spectrometer in Mc-Graw Hill s Dictionary of Scientific and Technical Terms. 3. Ld. Representative of the appellants company Shri K.A. Siddique, Deputy Finance Manager submits that although the catalogue was not available at the time of first appeal, it is now with them. A copy of the same has been produced before the Tribunal. In this connection, he draws attention to the variou .....

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